SF0069 • 2021

Ad valorem tax administration.

AN ACT relating to ad valorem taxation; authorizing the department of revenue to release information related to state assessed property to the county assessor of the county where the property is located; and providing for an effective date.

Taxes

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor: Senator Case
Last action: 2021-03-22
Official status: inactive
Effective date: 3/1/2021

Plain English Breakdown

The candidate explanation included an effective date of March 1, 2021 which is incorrect according to the official text.

Ad Valorem Tax Information Sharing

The bill allows the Wyoming Department of Revenue to share information about state-assessed property with county assessors upon request.

What This Bill Does

Allows the Department of Revenue to give information about state-assessed property to county assessors upon request.

Who It Names or Affects

The Wyoming Department of Revenue
County assessors in Wyoming

Terms To Know

Ad valorem tax: A type of property tax based on the value of a piece of property.
State-assessed property: Property whose value is determined by state officials rather than local assessors.

Limits and Unknowns

The bill did not pass and was not signed into law.
It only affects information about state-assessed properties, not all types of property taxes.
The effective date provided in the candidate explanation does not match the official text which states July 1, 2021.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SF0069SS001

Standing Committee • Senate Revenue Committee

Filed

Plain English: The amendment adds a condition to when the Department of Revenue can release information about state-assessed property to county assessors.

Adds that the Department of Revenue may release information only for property used in electricity generation, transportation, or delivery but not owned by an electric utility regulated under title 37.

The amendment text does not specify all details about how this new condition will be implemented or enforced.

Bill History

2021-03-22 Senate
S COW:S Did not consider for COW
2021-03-05 Senate
S Placed on General File
2021-03-05 Senate
S03 - Revenue:Recommend Amend and Do Pass 3-2-0-0-0
2021-02-04 Senate
S Introduced and Referred to S03 - Revenue
2021-01-25 Senate
S Received for Introduction
2021-01-21 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

21LSO-0455
2021
STATE OF WYOMING
21LSO-0455
Numbered
2.0

SENATE FILE NO. SF0069

Ad valorem tax administration.

Sponsored by: Senator(s) Case and Baldwin and Representative(s) Hallinan and Zwonitzer

A BILL

for

AN ACT relating to ad valorem taxation; authorizing the department of revenue to release information related to state assessed property to the county assessor of the county where the property is located; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
13
‑
102(q)(ii)(A) is amended to read:

39
‑
13
‑
102.

Administration; confidentiality.

(q)

Confidentiality.

The following shall apply:

(ii)

Without written authorization from the taxpayer, no current or former official, officer, employee or agent of the state of Wyoming or any political subdivision thereof shall release taxpayer returns and return information pertaining to taxes imposed by this chapter, except:

(A)

Information filed with the department may be released to the governor or his designee, members of the state board of equalization, to the commissioners and employees of the public service commission, to employees of the department of audit, the department of revenue, the consensus revenue estimating group and to the attorney general.
Information related to state assessed property may be released upon request to the county assessor of a county where the property is located.
Information filed with the county assessor may be released to the county board of equalization, the department of revenue and the department of audit;

Section 2
.

This act is effective July 1, 2021
.

(END)

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SF0069